Definitive tax
As Definitely control one is control called, which must be credited with any other tax and therefore must be definitively paid. Examples are flat-rate wage tax and corporation tax (KSt).
The corporation tax was levied until 2001 according to the full credit method , in which the income tax of the shareholders of a corporation could be credited and in this sense only represented an advance payment to the tax office.
Since replacement by the half-income method which must corporation not be credited against the income tax more. The corporation tax burden on society has been definitive since then. To achieve this, corporate income tax was reduced from 30% to 25% and in 2008 to 15%. In addition, only 60% of the income from capital assets (up to 2008: half) is included in the taxable income of the shareholders, therefore referred to as the partial income method (until 2008: half income method).
This regulation was replaced by the final withholding tax that came into force in 2009 .
Individual evidence
- ↑ Christian Gebert: Definitivsteuersteuerberaten.de , accessed on June 10, 2017
- ↑ Full crediting procedure controlsipps.de, accessed on June 10, 2017
